https://www.taxtmi.com/highlights?id=89830 CBDT exercised powers under section 119(2)(a) of Income-tax Act, 1961 to relax time-frame prescribed in second proviso to sub-section (1) of section 143. The Board directed processing of electronically filed valid returns under section 139 for AY 2023-24 where intimation deadlines under section 143(1) had lapsed. Processing must be completed with intimations sent by 30.11.2025. Relaxation excludes returns selected for scrutiny and those unprocessed due to assessee-attributable reasons. Refunds remain contingent on PAN-Aadhaar linkage compliance per Circular 03/2023. The order provides administrative relief for delayed return processing while maintaining scrutiny selection integrity and compliance requirements. en-us Thu, 26 Jun 2025 17:22:00 +0530 Thu, 26 Jun 2025 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=89830 CBDT exercised powers under section 119(2)(a) of Income-tax Act, 1961 to relax time-frame prescribed in second proviso to sub-section (1) of section 143. The Board directed processing of electronically filed valid returns under section 139 for AY 2023-24 where intimation deadlines under section 143(1) had lapsed. Processing must be completed with intimations sent by 30.11.2025. Relaxation excludes returns selected for scrutiny and those unprocessed due to assessee-attributable reasons. Refunds remain contingent on PAN-Aadhaar linkage compliance per Circular 03/2023. The order provides administrative relief for delayed return processing while maintaining scrutiny selection integrity and compliance requirements. Highlights Income Tax Thu, 26 Jun 2025 17:22:00 +0530 https://www.taxtmi.com/highlights?id=89830